Research and analysis

Making Tax Digital for VAT: Exploring the barriers and enablers to becoming compliant

This research explored reasons why mandated businesses had not signed up to Making Tax Digital for VAT.

From:
HM Revenue & Customs
Published
29 June 2020

Documents

Making Tax Digital for VAT - exploring the barriers and enablers to becoming compliant

Ref: HMRC Research Report 587

PDF, 477 KB, 31 pages

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Details

This research provided reasons why mandated businesses had not yet signed up to Making Tax Digital for VAT, explored barriers and enablers to support sign up, and tested messages to encourage compliance with Making Tax Digital using Making Tax Digital-compatible software.

The research explored:

  • reasons and barriers behind not signing up to Making Tax Digital and their context
  • enablers that can encourage compliance
  • the effectiveness of particular messages in encouraging compliance

The research involved 44 in-depth telephone interviews with mandated businesses who were not yet Making Tax Digital-compliant. Fieldwork was conducted between 21 February and 20 March 2020.

Published 29 June 2020

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